ITR Revised Deadline Ends December 31, 2025: Options for Tax Refund Claim if ITR Is Unprocessed

The deadline to file a revised Income Tax Return (ITR) for Assessment Year 2025–26 is December 31, 2025. If the return remains unprocessed beyond this date, taxpayers cannot revise it to claim refunds or correct errors.  

However, certain alternatives remain available for pursuing refund claims under specific sections of the Income-tax Act. 

Deadline Impact: No Revised ITR After December 31, 2025 

The final date to file a revised or belated ITR for AY 2025–26 is December 31, 2025. If your return is not processed by then and an error or omission is discovered afterward, the tax portal will not permit the filing of a revised return.  

Instead, taxpayers will need to rely on alternative remedies, such as filing an updated return (ITR-U) or a rectification request under Section 154. 

Rectification for Errors in Processed ITR After Deadline 

Once an ITR is processed and an intimation under Section 143(1) is issued with apparent errors, a rectification application under Section 154 can be submitted. This can address errors like mismatch in TDS, wrong interest computation, or carry-forward issues.  

A rectification request must be filed within 4 years from the end of the financial year in which the intimation was passed. 

Refund Claims for Unprocessed Returns Beyond Deadline 

In cases where the ITR is not processed even by the statutory deadline of December 31, 2026, it acquires finality as filed. If the original return indicated a refund, the taxpayer is entitled to the refund with interest under Section 244A.  

Taxpayers may raise grievances on the income tax portal or through e-Nivaran and CPGRAMS for follow-ups on refunds. 

Read More: Tax Reforms Recap 2025: Key Changes That Reshaped India’s Tax Framework! 

Limitations of Filing ITR-U Post Deadline 

The ITR-U option under Section 139(8A) lets you file an updated return within 48 months, but only when there is additional tax payable.  

It cannot be used to report lower income or to claim a refund or carry forward a loss. Also, additional taxes ranging from 25% to 70% of tax and interest apply based on the delay in filing. 

Conclusion 

While revised ITRs cannot be filed after December 31, 2025, taxpayers still have lawful remedies through rectification applications and grievance redressal mechanisms to pursue refunds or correct mistakes in processed or unprocessed ITRs. 

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